AN ACT to amend and reenact §7-18-14 of the Code of West Virginia,
1931, as amended, relating to proceeds of the hotel occupancy
tax; allowing expenditure of the proceeds for medical care and
emergency services in certain counties with no more than one
hospital; and measuring county populations according to most
recent decennial census for these purposes.

Be it enacted by the Legislature of West Virginia:

That §7-18-14 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:

ARTICLE 18. HOTEL OCCUPANCY TAX.

§7-18-14. Proceeds of tax; application of proceeds.

(a) Application of proceeds. -- The net proceeds of the tax
collected and remitted to the taxing authority pursuant to this
article shall be deposited into the General Revenue Fund of such
municipality or county commission and, after appropriation thereof,
shall be expended only as provided in subsections (b) and (c) of
this section.

(b) Required expenditures. -- At least fifty percent of the
net revenue receivable during the fiscal year by a county or a
municipality pursuant to this article shall be expended in the
following manner for the promotion of conventions and tourism:

(1) Municipalities. -- If a convention and visitor's bureau is
located within the municipality, county or region, the governing
body of such municipality shall appropriate the percentage required
by this subsection to that bureau. If a convention and visitor's
bureau is not located within such municipality, county or region,
then the percentage appropriation required by this subsection shall
be appropriated as follows:

(A) Any hotel located within such municipality, county or
region may apply to such municipality for an appropriation to such
hotel of a portion of the tax authorized by this article and
collected by such hotel and remitted to such municipality, for uses
directly related to the promotion of tourism and travel, including
advertising, salaries, travel, office expenses, publications and
similar expenses. The portion of such tax allocable to such hotel
shall not exceed seventy-five percent of that portion of such tax
collected and remitted by such hotel which is required to be
expended pursuant to this subsection: Provided, That prior to
appropriating any moneys to such hotel, such municipality shall
require the submission of, and give approval to, a budget setting
forth the proposed uses of such moneys.

(B) If there is more than one convention and visitor's bureau
located within a municipality, county or region, the city council
may allocate the tax authorized by this article to one or more of
such bureaus in such portion as the city council in its sole
discretion determines.

(C) The balance of net revenue required to be expended by this
subsection shall be appropriated to the regional travel council
serving the area in which the municipality is located.

(2) Counties. -- If a convention and visitor's bureau is
located within a county or region, the county commission shall
appropriate the percentage required by this subsection to that
convention and visitor's bureau. If a convention and visitor's
bureau is not located within such county or region, then the
percentage appropriation required by this subsection shall be
appropriated as follows:

(A) Any hotel located within such county or region may apply
to such county for an appropriation to such hotel of a portion of
the tax authorized by this article and collected by such hotel and
remitted to such county, for uses directly related to the promotion
of tourism and travel, including advertising, salaries, travel,
office expenses, publications and similar expenses. The portion of
such tax allocable to such hotel shall not exceed seventy-five
percent of that portion of such tax collected and remitted by such
hotel which is required to be expended pursuant to this subsection:
Provided, That prior to appropriating any moneys to such hotel such
county shall require the submission of, and give approval to, a
budget setting forth the proposed uses of such moneys.

(B) If there is more than one convention and visitor's bureau
located within a county or region, the county commission may
allocate the tax authorized by this article to one or more of such
bureaus in such portion as the county commission in its sole
discretion determines.

(C) The balance of net revenue required to be expended by this
subsection shall be appropriated to the regional travel council
serving the area in which the county is located.

(3) Legislative finding. -- The Legislature hereby finds and
declares that in order to attract new business and industry to this
state and to retain existing business and industry all to provide
the citizens of the state with economic security, and to advance
the business prosperity and economic welfare of this state, it is
necessary to enhance recreational and tourism opportunities.
Therefore, in order to promote recreation and tourism, the
Legislature finds that public financial support should be provided
for constructing, equipping, improving and maintaining projects,
agencies and facilities which promote recreation and tourism. The
Legislature also finds that the support of convention and visitor's
bureaus, hotels and regional travel councils is a public purpose
for which funds may be expended. Local convention and visitor's
bureaus, hotels and regional travel councils receiving funds under
this subsection may expend such funds for the payment of
administrative expenses, and for the direct or indirect promotion
of conventions and tourism, and for any other uses and purposes
authorized by subdivisions (1) and (2) of this subsection.

(c) Permissible expenditures. -- After making the
appropriation required by subsection (b) of this section, the
remaining portion of the net revenues receivable during the fiscal
year by such county or municipality, pursuant to this article, may
be expended for one or more of the purposes set forth in this
subsection, but for no other purpose. The purposes for which
expenditures may be made pursuant to this subsection are as
follows:

(2) The payment of principal or interest or both on revenue
bonds issued to finance such convention facilities;

(3) The promotion of conventions;

(4) The construction, operation or maintenance of public
parks, tourist information centers and recreation facilities,
including land acquisition;

(5) The promotion of the arts;

(6) Historic sites;

(7) Beautification projects;

(8) Passenger air service incentives and subsidies directly
related to increasing passenger air service availability to tourism
destinations in this state;

(9) Medical care and emergency services, in an amount not
exceeding $200,000, in any county where:

(A) There is an urgent necessity to preserve the delivery of
acute medical care and emergency services;

(B) There is an increase in need for acute medical care and
emergency services directly related to tourism;

(C) Recurrent flooding in the county significantly disrupts,
on a periodic basis, the delivery of acute medical care and
emergency services;

(D) There is an inadequate economic base within the county
from any source other than tourism to preserve the delivery of
acute medical care and emergency services;

(E) There is an inadequate economic base directly related to
low population in the county, specifically, a population of less
than ten thousand persons according to the most recent decennial
census taken under the authority of the United States;

(F) There is no more than one hospital within the county; and

(G) The county commission makes specific findings, by
resolution, that all of the foregoing conditions within the county
exist; or

(10) Support and operation of the Hatfield-McCoy Recreation
Area by the participating county commissions in the Hatfield-McCoy
Regional Recreational Authority.

(d) Definitions. -- For purposes of this section, the
following terms are defined:

(1) Convention and visitor's bureau and visitor's and
convention bureau. -- "Convention and visitor's bureau" and
"visitor's and convention bureau" are interchangeable and either
shall mean a nonstock, nonprofit corporation with a full-time staff
working exclusively to promote tourism and to attract conventions,
conferences and visitors to the municipality, county or region in
which such convention and visitor's bureau or visitor's and
convention bureau is located or engaged in business within.

(2) Convention center. -- "Convention center" means a
convention facility owned by the state, a county, a municipality or
other public entity or instrumentality and shall include all
facilities, including armories, commercial, office, community
service and parking facilities and publicly owned facilities
constructed or used for the accommodation and entertainment of
tourists and visitors, constructed in conjunction with the
convention center and forming reasonable appurtenances thereto.

(3) Fiscal year. -- "Fiscal year" means the year beginning
July 1 and ending June 30 of the next calendar year.

(5) Promotion of the arts. -- "Promotion of the arts" means
activity to promote public appreciation and interest in one or more
of the arts. It includes the promotion of music for all types, the
dramatic arts, dancing, painting and the creative arts through
shows, exhibits, festivals, concerts, musicals and plays.

(6) Recreational facilities. -- "Recreational facilities"
means and includes any public park, parkway, playground, public
recreation center, athletic field, sports arena, stadium, skating
rink or arena, golf course, tennis courts and other park and
recreation facilities, whether of a like or different nature, that
are owned by a county or municipality.

(7) Region. -- "Region" means an area consisting of one or
more counties that have agreed by contract to fund a convention and
visitor's bureau to promote those counties.

(8) Regional travel council. -- "Regional travel council"
means a nonstock, nonprofit corporation, with a full-time staff
working exclusively to promote tourism and to attract conventions,
conferences and visitors to the region of this state served by the
regional travel council.

(9) Historic site. -- "Historic site" means any site listed on
the United States National Register of Historic Places, or listed
by a local historical landmarks commission, established under state
law, when such sites are owned by a city, a county or a nonprofit
historical association and are open, from time to time, to
accommodate visitors.

(e) Any member of a governing body who willingly and knowingly
votes to or causes to be expended moneys generated by the
provisions of this section for purposes other than specifically set
forth in this section is guilty of a misdemeanor and, upon
conviction thereof, shall be fined not more than $100.